what is mean by subsdiary books?
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subsidiary diary books are books of original entry. they are also known as day books or special generals. we record transaction of similar nature are in subsidiary book.
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Answered by
1
Answer:
The other types of books other than the Journal which are maintained in an Accounting system are Subsidiary books. They are called special journals and books of original entry. Subsidiary books records the transactions of similar nature.
i.e. All the cash transactions are recorded in Cashbook, all the sales transactions are recorded in another book, etc.
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